Table 9: Production Costs [Jadual 9: Kos-kos Pengeluaran] Direct materials (2 meter @ RM5) Direct labor (0.5 hour @ RM10) RM10 RM5 During the most recent year, the following actual results were recorded: [Pada tahun terakhir, hasil sebenar berikut direkodkan: Table 10: Production Costs [Jadual 10: Kos-kos Pengeluaran Production Direct materials (11,750 meter purchased and used) Direct labor (2,900 hours) 6,000 units RM61,100 RM29,580 Required: [Dikehendaki:) (i) Interpret the materials price and usage variances. [Tafsirkan varian harga dan penggunaan bahan-bahan.) (3 Marks/ Markah) (ii) Interpret the labor rate and efficiency variances. [Tafsirkan varian kadar buruh dan kecekapan.) (3 Marks/ Markah)